EXHIBIT 23.1


                         CONSENT OF INDEPENDENT AUDITORS


The Board of Directors
Genesis Health Ventures, Inc.:

We consent to the use of our reports dated December 19, 2001 with respect to the
consolidated financial statements of Genesis Health Ventures, Inc. and
subsidiaries (the Company) as of September 30, 2001 (Successor Company) and
September 30, 2000 and for each of the years in the three-year period ended
September 30, 2001 (Predecessor Company) and with respect to the related
consolidated financial statement schedules incorporated by reference herein.

Our reports dated December 19, 2001, contain an explanatory paragraph that
states that on October 2, 2001 the Company consummated a Joint Plan of
Reorganization (the Plan) which had been confirmed by the United States
Bankruptcy Court. The Plan resulted in a change in ownership of the Predecessor
Company and, accordingly, effective September 30, 2001 the Company accounted for
the change in ownership through "fresh-start" reporting. As a result, the
consolidated information prior to September 30, 2001 is presented on a different
cost basis than that as of September 30, 2001 and, therefore, is not comparable.
Our reports dated December 19, 2001 also include an explanatory paragraph that
described a change in the Company's method of accounting for start-up activities
discussed in note 3 to those statements.


                                  /s/ KPMG LLP

Philadelphia, Pennsylvania
February 25, 2002